Ian Smicle-Thompson v The Commissioners for HMRC
Decision date: 11 September 2025
Neutral citation: [2025] UKFTT 1063 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This case concerns Mr Ian Smicle-Thompson's application for permission to bring an appeal out of time against HMRC discovery assessments for HICBC for 2015–16 to 2017–18. The First-tier Tribunal applied the three-stage Denton/Martland approach and found a delay of about 3 years 8 months, that the reasons advanced did not amount to a sufficient reasonable excuse nor were acted on promptly, and that the substantive case was weak with prejudice to HMRC. The Tribunal also found Mr Smicle‑Thompson had not raised the Wilkes point before 30 June 2021 and so s97 FA 2022 protections did not apply. Permission to bring the late appeal was refused.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
The Tribunal applied the established three-stage Denton/Martland approach when deciding whether to grant permission for a late appeal: (1) assess the length of delay; (2) consider the reasons for default and whether there was a reasonable excuse and prompt action when it ended; and (3) evaluate all the circumstances including the merits and prejudice to the respondent. It also held that an appellant who did not raise a Wilkes-based challenge before 30 June 2021 will not obtain protection under s97 FA 2022 and that late reliance on Wilkes may therefore undermine a reasonable-excuse case.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The Tribunal noted (obiter) that practical difficulties taxpayers face dealing with HMRC—such as account errors, communication problems and lack of clear liability breakdowns—are matters to be considered but do not automatically justify an extension of time. It also observed that to engage the s97(5)(b) protection an appeal letter must make an identifiable challenge on the Wilkes point, even if not drafted with technical precision.